The Delhi High Court has issued notice in a petition challenging the “Special Corona Fees”, which is beinglevied on the purchase of liquor in Delhi. (Lalit Valecha vs Govt of Delhi)

Notice was issued to the Delhi Government and Central Government by a Division Bench of Chief Justice DN Patel and Justice C Hari Shankar.

Chief Justice DN Patel and Justice Hari Shankar

It is the Petitioner, Lalit Valecha'scase that levying70% fee over and above the Maximum Retail Price which is inclusive of all taxes, duties and levies, is without the authority of law and most arbitrary in nature.

It is contended that by virtue of Section 26 of the Delhi Excise Act, 2009 only four "excise revenues" could be collected under the Act i.e. duty, license fee, label registration fee and import or export fee. It is thus asserted that there was no mention of any kind of ‘special fee’ that could be imposed and included as part of excise revenue.

The Petitioner has further argued that the order levying Special Corona Fee @ 70% of the Maximum Retail Price was only an "afterthought" and an "after-effect" of the overcrowding and mismanagement at liquor shops after they were re-opened.